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  • BAS agent lodgment program 2019–20

    the bas agent lodgment program 2019–20 includes:

    • lodgment and payment concessions when you have elected on behalf of your client to receive and lodge eligible quarterly activity statements online
    • a lodgment concession for pay as you go (PAYG) withholding payment summary annual reports (not the closely held concession)
    • lodgment and payment concessions where your client is an active STP reporter and has elected to receive and lodge a paper activity statement.

    乐多多官网to ensure your clients receive the full lodgment program concessions, you should lodge activity statements (december monthly, and all quarterly activity statements) using either of the following channels:

    On this page:

    Lodgment and payment due dates and concessional dates

    乐多多官网the lodgment program due dates for quarterly activity statements (and december monthly) will now show on your client lists. this is where your client has elected to receive and lodge the activity statement electronically and the activity statement meets the eligibility criteria.

    Table 1: BAS agent concessions – monthly lodgment obligation

    monthly lodgment obligation

    due date

    bas agent concession for lodgment and payment if lodging by online services for agents or pls

    activity statement

    乐多多官网21st of the following month

    na

    乐多多官网the electronic lodgment and payment concession does not apply to standard monthly activity statements.

    december activity statement

    乐多多官网21 january

    21 february – december monthly business activity statements for business clients with up to $10 million turnover who report gst monthly and have elected to receive and lodge electronically using a registered agent.

    Table 2: BAS agent concessions – quarterly lodgment obligation

    quarterly lodgment obligation

    乐多多官网original due date

    乐多多官网bas agent concession for lodgment and payment if lodging by online services for agents or pls

    乐多多官网quarter 4, 2018–19

    28 july 2019

    25 august 2019

    乐多多官网quarter 1, 2019–20

    28 october 2019

    乐多多官网25 november 2019

    quarter 2, 2019–20

    28 february 2020

    na

    乐多多官网quarter 3, 2019–20

    乐多多官网28 april 2020

    乐多多官网26 may 2020

    quarter 4, 2019–20

    乐多多官网28 july 2020

    25 august 2020

    乐多多官网to be confirmed when the bas agent lodgment program 2020–21 is developed.

    Other lodgment obligations

    registered bas agents can also lodge:

    See also:

    If you can't lodge on time

    if you or your clients can't lodge by the lodgment program dates because of exceptional or unforeseen circumstances beyond your or your clients' control, you can request a deferral.

    if you request a deferral, you must provide supporting reasons.

    See also:

    Last modified: 16 Jan 2020QC 34553
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